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Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #1000: State Agencies

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 26.81965357% Employer’s proportionate share at MD 27.35670824% Employer’s proportionate share of system NPL/(A) at prior MD $ 4,026,252,725 Employer’s proportionate share of system NPL/(A) at MD $ 3,687,694,613 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 6,284,504,942 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 1,516,280,287

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 795,045,049

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 32,155,871 $ (9,641,261)

Employer’s Total Pension Expense/(Income) $ 817,559,659

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 178,338,478 $ 0 Changes of assumptions $ 672,200,942 $ 0 Net difference between projected and actual earnings on investments

$ 37,991,899 $ 0

Changes in proportionate share $ 108,456,539 $ 0 Differences between employer contributions and employer’s proportionate share of system contributions

$ 4,681,335 $ 30,809,821

Total (prior to post-MD contributions) $ 1,001,669,193 $ 30,809,821 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 970,859,372

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 197,635,449 2nd Fiscal Year 495,933,816 3rd Fiscal Year 343,763,958 4th Fiscal Year (74,194,498) 5th Fiscal Year 7,720,648 Thereafter 0 Total $ 970,859,372

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2000: Lake County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.04108871% Employer’s proportionate share at MD 0.04820983% Employer’s proportionate share of system NPL/(A) at prior MD $ 6,168,369 Employer’s proportionate share of system NPL/(A) at MD $ 6,498,703 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 11,074,977 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 2,672,091

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,401,082

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 55,941 $ (40,692)

Employer’s Total Pension Expense/(Income) $ 1,416,331

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 314,280 $ 0 Changes of assumptions $ 1,184,598 $ 0 Net difference between projected and actual earnings on investments

$ 66,952 $ 0

Changes in proportionate share $ 482,311 $ 181,363 Differences between employer contributions and employer’s proportionate share of system contributions

$ 32,844 $ 134,587

Total (prior to post-MD contributions) $ 2,080,985 $ 315,950 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 1,765,035

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 323,859 2nd Fiscal Year 856,710 3rd Fiscal Year 611,499 4th Fiscal Year (66,429) 5th Fiscal Year 39,396 Thereafter 0 Total $ 1,765,035

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2001: Clackamas County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 1.74184415% Employer’s proportionate share at MD 1.68241327% Employer’s proportionate share of system NPL/(A) at prior MD $ 261,491,251 Employer’s proportionate share of system NPL/(A) at MD $ 226,789,945 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 386,491,475 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 93,249,892

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 48,894,565

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (2,872,146) $ 1,355,733

Employer’s Total Pension Expense/(Income) $ 47,378,152

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 10,967,658 $ 0 Changes of assumptions $ 41,339,761 $ 0 Net difference between projected and actual earnings on investments

$ 2,336,468 $ 0

Changes in proportionate share $ 329,712 $ 10,867,539 Differences between employer contributions and employer’s proportionate share of system contributions

$ 7,664,721 $ 1,607,909

Total (prior to post-MD contributions) $ 62,638,320 $ 12,475,448 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 50,162,872

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 9,253,363 2nd Fiscal Year 27,646,584 3rd Fiscal Year 18,515,615 4th Fiscal Year (5,605,115) 5th Fiscal Year 352,425 Thereafter 0 Total $ 50,162,872

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2002: Curry County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.08832876% Employer’s proportionate share at MD 0.09197416% Employer’s proportionate share of system NPL/(A) at prior MD $ 13,260,198 Employer’s proportionate share of system NPL/(A) at MD $ 12,398,152 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 21,128,714 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 5,097,785

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 2,672,968

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (24,277) $ (243,997)

Employer’s Total Pension Expense/(Income) $ 2,404,694

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 599,580 $ 0 Changes of assumptions $ 2,259,962 $ 0 Net difference between projected and actual earnings on investments

$ 127,730 $ 0

Changes in proportionate share $ 251,248 $ 275,572 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 715,513

Total (prior to post-MD contributions) $ 3,238,520 $ 991,085 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 2,247,435

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 320,488 2nd Fiscal Year 1,346,507 3rd Fiscal Year 908,294 4th Fiscal Year (342,449) 5th Fiscal Year 14,594 Thereafter 0 Total $ 2,247,435

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2003: Douglas County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.57814280% Employer’s proportionate share at MD 0.55902259% Employer’s proportionate share of system NPL/(A) at prior MD $ 86,792,658 Employer’s proportionate share of system NPL/(A) at MD $ 75,356,456 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 128,421,161 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 30,984,537

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 16,246,404

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (1,653,293) $ (432,598)

Employer’s Total Pension Expense/(Income) $ 14,160,513

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 3,644,270 $ 0 Changes of assumptions $ 13,736,138 $ 0 Net difference between projected and actual earnings on investments

$ 776,348 $ 0

Changes in proportionate share $ 0 $ 5,719,624 Differences between employer contributions and employer’s proportionate share of system contributions

$ 32,605 $ 1,110,617

Total (prior to post-MD contributions) $ 18,189,361 $ 6,830,241 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 11,359,120

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 1,492,628 2nd Fiscal Year 7,607,915 3rd Fiscal Year 4,742,812 4th Fiscal Year (2,496,717) 5th Fiscal Year 12,482 Thereafter 0 Total $ 11,359,120

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2004: Harney County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.04752353% Employer’s proportionate share at MD 0.04646551% Employer’s proportionate share of system NPL/(A) at prior MD $ 7,134,385 Employer’s proportionate share of system NPL/(A) at MD $ 6,263,568 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 10,674,264 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 2,575,410

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,350,388

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (16,549) $ (36,218)

Employer’s Total Pension Expense/(Income) $ 1,297,621

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 302,909 $ 0 Changes of assumptions $ 1,141,737 $ 0 Net difference between projected and actual earnings on investments

$ 64,529 $ 0

Changes in proportionate share $ 25,739 $ 106,663 Differences between employer contributions and employer’s proportionate share of system contributions

$ 3,574 $ 95,208

Total (prior to post-MD contributions) $ 1,538,488 $ 201,871 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 1,336,617

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 244,677 2nd Fiscal Year 755,237 3rd Fiscal Year 506,953 4th Fiscal Year (172,824) 5th Fiscal Year 2,574 Thereafter 0 Total $ 1,336,617

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2005: Jackson County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.58616925% Employer’s proportionate share at MD 0.56950014% Employer’s proportionate share of system NPL/(A) at prior MD $ 87,997,615 Employer’s proportionate share of system NPL/(A) at MD $ 76,768,834 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 130,828,110 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 31,565,268

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 16,550,905

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (843,860) $ (195,886)

Employer’s Total Pension Expense/(Income) $ 15,511,159

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 3,712,573 $ 0 Changes of assumptions $ 13,993,589 $ 0 Net difference between projected and actual earnings on investments

$ 790,899 $ 0

Changes in proportionate share $ 0 $ 2,972,321 Differences between employer contributions and employer’s proportionate share of system contributions

$ 806,376 $ 842,196

Total (prior to post-MD contributions) $ 19,303,437 $ 3,814,517 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 15,488,920

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 2,605,844 2nd Fiscal Year 8,898,502 3rd Fiscal Year 5,994,390 4th Fiscal Year (2,078,949) 5th Fiscal Year 69,134 Thereafter 0 Total $ 15,488,920

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2006: Jefferson County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.06431531% Employer’s proportionate share at MD 0.05937539% Employer’s proportionate share of system NPL/(A) at prior MD $ 9,655,221 Employer’s proportionate share of system NPL/(A) at MD $ 8,003,825 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 13,639,979 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 3,290,956

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,725,577

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (110,565) $ 5,832

Employer’s Total Pension Expense/(Income) $ 1,620,844

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 387,068 $ 0 Changes of assumptions $ 1,458,955 $ 0 Net difference between projected and actual earnings on investments

$ 82,458 $ 0

Changes in proportionate share $ 0 $ 429,853 Differences between employer contributions and employer’s proportionate share of system contributions

$ 158,656 $ 71,363

Total (prior to post-MD contributions) $ 2,087,137 $ 501,216 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 1,585,921

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 275,352 2nd Fiscal Year 928,705 3rd Fiscal Year 623,799 4th Fiscal Year (239,414) 5th Fiscal Year (2,521) Thereafter 0 Total $ 1,585,921

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2007: Klamath County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.03821994% Employer’s proportionate share at MD 0.03202839% Employer’s proportionate share of system NPL/(A) at prior MD $ 5,737,700 Employer’s proportionate share of system NPL/(A) at MD $ 4,317,439 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 7,357,704 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 1,775,214

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 930,814

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 100,521 $ (136,851)

Employer’s Total Pension Expense/(Income) $ 894,484

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 208,793 $ 0 Changes of assumptions $ 786,992 $ 0 Net difference between projected and actual earnings on investments

$ 44,480 $ 0

Changes in proportionate share $ 652,452 $ 419,351 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 428,832

Total (prior to post-MD contributions) $ 1,692,717 $ 848,183 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 844,534

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 168,696 2nd Fiscal Year 526,788 3rd Fiscal Year 377,358 4th Fiscal Year (193,540) 5th Fiscal Year (34,768) Thereafter 0 Total $ 844,534

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2008: Lane County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 1.10983112% Employer’s proportionate share at MD 1.08596406% Employer’s proportionate share of system NPL/(A) at prior MD $ 166,611,420 Employer’s proportionate share of system NPL/(A) at MD $ 146,388,366 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 249,472,504 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 60,190,937

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 31,560,462

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (334,842) $ (1,734,490)

Employer’s Total Pension Expense/(Income) $ 29,491,130

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 7,079,404 $ 0 Changes of assumptions $ 26,683,988 $ 0 Net difference between projected and actual earnings on investments

$ 1,508,143 $ 0

Changes in proportionate share $ 117,780 $ 1,616,508 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 4,289,542

Total (prior to post-MD contributions) $ 35,389,315 $ 5,906,050 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 29,483,265

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 4,882,343 2nd Fiscal Year 16,968,837 3rd Fiscal Year 11,640,393 4th Fiscal Year (4,063,783) 5th Fiscal Year 55,474 Thereafter 0 Total $ 29,483,265

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2009: Marion County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.79466430% Employer’s proportionate share at MD 0.79853817% Employer’s proportionate share of system NPL/(A) at prior MD $ 119,297,563 Employer’s proportionate share of system NPL/(A) at MD $ 107,643,247 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 183,443,747 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 44,259,992

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 23,207,245

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (25,081) $ (949,493)

Employer’s Total Pension Expense/(Income) $ 22,232,671

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 5,205,673 $ 0 Changes of assumptions $ 19,621,444 $ 0 Net difference between projected and actual earnings on investments

$ 1,108,978 $ 0

Changes in proportionate share $ 434,970 $ 521,444 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 2,487,700

Total (prior to post-MD contributions) $ 26,371,065 $ 3,009,144 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 23,361,921

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 4,137,177 2nd Fiscal Year 12,950,401 3rd Fiscal Year 8,843,375 4th Fiscal Year (2,702,438) 5th Fiscal Year 133,405 Thereafter 0 Total $ 23,361,921

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2011: Washington County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 1.66718011% Employer’s proportionate share at MD 1.54554271% Employer’s proportionate share of system NPL/(A) at prior MD $ 250,282,445 Employer’s proportionate share of system NPL/(A) at MD $ 208,339,742 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 355,048,960 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 85,663,667

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 44,916,810

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (3,601,300) $ 67,681

Employer’s Total Pension Expense/(Income) $ 41,383,191

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 10,075,398 $ 0 Changes of assumptions $ 37,976,618 $ 0 Net difference between projected and actual earnings on investments

$ 2,146,388 $ 0

Changes in proportionate share $ 56,743 $ 13,878,233 Differences between employer contributions and employer’s proportionate share of system contributions

$ 3,936,366 $ 2,099,245

Total (prior to post-MD contributions) $ 54,191,513 $ 15,977,478 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 38,214,035

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 6,359,996 2nd Fiscal Year 23,335,359 3rd Fiscal Year 15,206,590 4th Fiscal Year (6,606,645) 5th Fiscal Year (81,263) Thereafter 0 Total $ 38,214,035

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2012: Grant County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.01652041% Employer’s proportionate share at MD 0.01879535% Employer’s proportionate share of system NPL/(A) at prior MD $ 2,480,097 Employer’s proportionate share of system NPL/(A) at MD $ 2,533,620 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 4,317,752 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 1,041,756

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 546,233

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 169,628 $ (82,849)

Employer’s Total Pension Expense/(Income) $ 633,012

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 122,527 $ 0 Changes of assumptions $ 461,834 $ 0 Net difference between projected and actual earnings on investments

$ 26,102 $ 0

Changes in proportionate share $ 583,429 $ 0 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 287,052

Total (prior to post-MD contributions) $ 1,193,892 $ 287,052 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 906,840

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 207,095 2nd Fiscal Year 414,886 3rd Fiscal Year 313,290 4th Fiscal Year (32,047) 5th Fiscal Year 3,615 Thereafter 0 Total $ 906,840

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2013: Umatilla County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.13388831% Employer’s proportionate share at MD 0.14463835% Employer’s proportionate share of system NPL/(A) at prior MD $ 20,099,744 Employer’s proportionate share of system NPL/(A) at MD $ 19,497,304 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 33,226,966 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 8,016,764

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 4,203,503

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 176,689 $ (202,195)

Employer’s Total Pension Expense/(Income) $ 4,177,997

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 942,898 $ 0 Changes of assumptions $ 3,554,011 $ 0 Net difference between projected and actual earnings on investments

$ 200,868 $ 0

Changes in proportionate share $ 788,086 $ 25,954 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 587,334

Total (prior to post-MD contributions) $ 5,485,863 $ 613,288 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 4,872,575

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 900,380 2nd Fiscal Year 2,496,848 3rd Fiscal Year 1,760,171 4th Fiscal Year (348,461) 5th Fiscal Year 63,637 Thereafter 0 Total $ 4,872,575

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2014: Linn County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.48645814% Employer’s proportionate share at MD 0.45553397% Employer’s proportionate share of system NPL/(A) at prior MD $ 73,028,662 Employer’s proportionate share of system NPL/(A) at MD $ 61,406,151 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 104,647,294 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 25,248,549

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 13,238,801

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (1,182,280) $ 182,869

Employer’s Total Pension Expense/(Income) $ 12,239,390

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 2,969,628 $ 0 Changes of assumptions $ 11,193,246 $ 0 Net difference between projected and actual earnings on investments

$ 632,627 $ 0

Changes in proportionate share $ 825 $ 4,389,747 Differences between employer contributions and employer’s proportionate share of system contributions

$ 1,680,846 $ 561,340

Total (prior to post-MD contributions) $ 16,477,172 $ 4,951,087 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 11,526,085

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 1,916,638 2nd Fiscal Year 6,917,943 3rd Fiscal Year 4,510,685 4th Fiscal Year (1,838,750) 5th Fiscal Year 19,569 Thereafter 0 Total $ 11,526,085

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2015: Yamhill County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.18959464% Employer’s proportionate share at MD 0.18767561% Employer’s proportionate share of system NPL/(A) at prior MD $ 28,462,558 Employer’s proportionate share of system NPL/(A) at MD $ 25,298,743 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 43,113,678 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 10,402,159

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 5,454,259

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (197,221) $ (27,849)

Employer’s Total Pension Expense/(Income) $ 5,229,189

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 1,223,458 $ 0 Changes of assumptions $ 4,611,510 $ 0 Net difference between projected and actual earnings on investments

$ 260,636 $ 0

Changes in proportionate share $ 30,698 $ 723,264 Differences between employer contributions and employer’s proportionate share of system contributions

$ 855,871 $ 533,990

Total (prior to post-MD contributions) $ 6,982,173 $ 1,257,254 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 5,724,919

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 976,314 2nd Fiscal Year 3,064,860 3rd Fiscal Year 2,155,210 4th Fiscal Year (533,818) 5th Fiscal Year 62,353 Thereafter 0 Total $ 5,724,919

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2016: Sherman County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.02968170% Employer’s proportionate share at MD 0.02807483% Employer’s proportionate share of system NPL/(A) at prior MD $ 4,455,912 Employer’s proportionate share of system NPL/(A) at MD $ 3,784,498 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 6,449,475 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 1,556,083

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 815,915

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (62,757) $ 39,045

Employer’s Total Pension Expense/(Income) $ 792,203

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 183,020 $ 0 Changes of assumptions $ 689,846 $ 0 Net difference between projected and actual earnings on investments

$ 38,989 $ 0

Changes in proportionate share $ 0 $ 228,811 Differences between employer contributions and employer’s proportionate share of system contributions

$ 152,886 $ 12,558

Total (prior to post-MD contributions) $ 1,064,741 $ 241,369 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 823,372

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 156,006 2nd Fiscal Year 460,034 3rd Fiscal Year 303,508 4th Fiscal Year (99,979) 5th Fiscal Year 3,804 Thereafter 0 Total $ 823,372

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2017: Columbia County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.07843161% Employer’s proportionate share at MD 0.08015852% Employer’s proportionate share of system NPL/(A) at prior MD $ 11,774,406 Employer’s proportionate share of system NPL/(A) at MD $ 10,805,399 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 18,414,372 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 4,442,888

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 2,329,580

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (86,433) $ (94,673)

Employer’s Total Pension Expense/(Income) $ 2,148,474

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 522,554 $ 0 Changes of assumptions $ 1,969,631 $ 0 Net difference between projected and actual earnings on investments

$ 111,321 $ 0

Changes in proportionate share $ 116,962 $ 340,928 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 221,169

Total (prior to post-MD contributions) $ 2,720,468 $ 562,097 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 2,158,371

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 332,020 2nd Fiscal Year 1,222,005 3rd Fiscal Year 841,414 4th Fiscal Year (259,446) 5th Fiscal Year 22,378 Thereafter 0 Total $ 2,158,371

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2018: Coos County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.19534246% Employer’s proportionate share at MD 0.19007629% Employer’s proportionate share of system NPL/(A) at prior MD $ 29,325,439 Employer’s proportionate share of system NPL/(A) at MD $ 25,622,356 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 43,665,172 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 10,535,220

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 5,524,028

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (283,883) $ 230,153

Employer’s Total Pension Expense/(Income) $ 5,470,298

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 1,239,108 $ 0 Changes of assumptions $ 4,670,498 $ 0 Net difference between projected and actual earnings on investments

$ 263,970 $ 0

Changes in proportionate share $ 0 $ 1,017,204 Differences between employer contributions and employer’s proportionate share of system contributions

$ 953,723 $ 77,255

Total (prior to post-MD contributions) $ 7,127,299 $ 1,094,459 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 6,032,840

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 1,163,022 2nd Fiscal Year 3,232,721 3rd Fiscal Year 2,173,527 4th Fiscal Year (586,904) 5th Fiscal Year 50,474 Thereafter 0 Total $ 6,032,840

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2020: Wasco County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.06589548% Employer’s proportionate share at MD 0.06336891% Employer’s proportionate share of system NPL/(A) at prior MD $ 9,892,442 Employer’s proportionate share of system NPL/(A) at MD $ 8,542,153 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 14,557,388 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 3,512,302

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,841,637

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (260,036) $ (46,737)

Employer’s Total Pension Expense/(Income) $ 1,534,864

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 413,102 $ 0 Changes of assumptions $ 1,557,082 $ 0 Net difference between projected and actual earnings on investments

$ 88,004 $ 0

Changes in proportionate share $ 0 $ 830,776 Differences between employer contributions and employer’s proportionate share of system contributions

$ 146,539 $ 170,806

Total (prior to post-MD contributions) $ 2,204,727 $ 1,001,582 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 1,203,145

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 98,876 2nd Fiscal Year 806,095 3rd Fiscal Year 544,932 4th Fiscal Year (255,409) 5th Fiscal Year 8,652 Thereafter 0 Total $ 1,203,145

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2021: Baker County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.05826467% Employer’s proportionate share at MD 0.05784843% Employer’s proportionate share of system NPL/(A) at prior MD $ 8,746,880 Employer’s proportionate share of system NPL/(A) at MD $ 7,797,990 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 13,289,199 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 3,206,323

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,681,200

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (100,591) $ (34,549)

Employer’s Total Pension Expense/(Income) $ 1,546,060

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 377,114 $ 0 Changes of assumptions $ 1,421,435 $ 0 Net difference between projected and actual earnings on investments

$ 80,338 $ 0

Changes in proportionate share $ 1,959 $ 341,202 Differences between employer contributions and employer’s proportionate share of system contributions

$ 71,631 $ 118,230

Total (prior to post-MD contributions) $ 1,952,477 $ 459,432 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 1,493,045

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 235,170 2nd Fiscal Year 872,552 3rd Fiscal Year 579,258 4th Fiscal Year (206,426) 5th Fiscal Year 12,491 Thereafter 0 Total $ 1,493,045

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2022: Gilliam County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.02573027% Employer’s proportionate share at MD 0.02397162% Employer’s proportionate share of system NPL/(A) at prior MD $ 3,862,711 Employer’s proportionate share of system NPL/(A) at MD $ 3,231,383 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 5,506,867 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 1,328,657

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 696,667

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (54,097) $ (10,371)

Employer’s Total Pension Expense/(Income) $ 632,199

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 156,271 $ 0 Changes of assumptions $ 589,024 $ 0 Net difference between projected and actual earnings on investments

$ 33,291 $ 0

Changes in proportionate share $ 12,251 $ 223,061 Differences between employer contributions and employer’s proportionate share of system contributions

$ 38,205 $ 43,062

Total (prior to post-MD contributions) $ 829,042 $ 266,123 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 562,919

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 88,984 2nd Fiscal Year 353,751 3rd Fiscal Year 228,197 4th Fiscal Year (106,261) 5th Fiscal Year (1,752) Thereafter 0 Total $ 562,919

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2023: Morrow County Rural School District Board

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.00000000% Employer’s proportionate share at MD 0.00000000% Employer’s proportionate share of system NPL/(A) at prior MD $ 0 Employer’s proportionate share of system NPL/(A) at MD $ 0 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 0 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 0

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 0

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (143) $ (43)

Employer’s Total Pension Expense/(Income) $ (186)

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 0 $ 0 Changes of assumptions $ 0 $ 0 Net difference between projected and actual earnings on investments

$ 0 $ 0

Changes in proportionate share $ 1 $ 474 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 85

Total (prior to post-MD contributions) $ 1 $ 559 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ (558)

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ (186) 2nd Fiscal Year (176) 3rd Fiscal Year (153) 4th Fiscal Year (42) 5th Fiscal Year 0 Thereafter 0 Total $ -558

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2027: Deschutes County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.62209947% Employer’s proportionate share at MD 0.62244192% Employer’s proportionate share of system NPL/(A) at prior MD $ 93,391,575 Employer’s proportionate share of system NPL/(A) at MD $ 83,905,406 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 142,990,132 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 34,499,634

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 18,089,507

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (152,397) $ (662,604)

Employer’s Total Pension Expense/(Income) $ 17,274,506

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 4,057,701 $ 0 Changes of assumptions $ 15,294,459 $ 0 Net difference between projected and actual earnings on investments

$ 864,422 $ 0

Changes in proportionate share $ 307,081 $ 911,055 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 1,602,420

Total (prior to post-MD contributions) $ 20,523,663 $ 2,513,475 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 18,010,188

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 3,169,490 2nd Fiscal Year 10,038,469 3rd Fiscal Year 6,814,109 4th Fiscal Year (2,121,486) 5th Fiscal Year 109,606 Thereafter 0 Total $ 18,010,188

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2028: Union County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.00000000% Employer’s proportionate share at MD 0.00000000% Employer’s proportionate share of system NPL/(A) at prior MD $ 0 Employer’s proportionate share of system NPL/(A) at MD $ 0 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 0 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 0

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 0

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 0 $ 0

Employer’s Total Pension Expense/(Income) $ 0

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 0 $ 0 Changes of assumptions $ 0 $ 0 Net difference between projected and actual earnings on investments

$ 0 $ 0

Changes in proportionate share $ 0 $ 0 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 0

Total (prior to post-MD contributions) $ 0 $ 0 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 0

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 0 2nd Fiscal Year 0 3rd Fiscal Year 0 4th Fiscal Year 0 5th Fiscal Year 0 Thereafter 0 Total $ 0

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2035: Hood River County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.05190197% Employer’s proportionate share at MD 0.05367735% Employer’s proportionate share of system NPL/(A) at prior MD $ 7,791,691 Employer’s proportionate share of system NPL/(A) at MD $ 7,235,727 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 12,331,000 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 2,975,135

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,559,980

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 123,703 $ (133,522)

Employer’s Total Pension Expense/(Income) $ 1,550,161

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 349,923 $ 0 Changes of assumptions $ 1,318,944 $ 0 Net difference between projected and actual earnings on investments

$ 74,545 $ 0

Changes in proportionate share $ 417,331 $ 0 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 444,028

Total (prior to post-MD contributions) $ 2,160,743 $ 444,028 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 1,716,715

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 333,790 2nd Fiscal Year 924,374 3rd Fiscal Year 636,210 4th Fiscal Year (181,938) 5th Fiscal Year 4,278 Thereafter 0 Total $ 1,716,715

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2036: Clatsop County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.12008567% Employer’s proportionate share at MD 0.11585585% Employer’s proportionate share of system NPL/(A) at prior MD $ 18,027,647 Employer’s proportionate share of system NPL/(A) at MD $ 15,617,412 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 26,614,922 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 6,421,458

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 3,367,021

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (161,813) $ (195,918)

Employer’s Total Pension Expense/(Income) $ 3,009,290

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 755,265 $ 0 Changes of assumptions $ 2,846,776 $ 0 Net difference between projected and actual earnings on investments

$ 160,896 $ 0

Changes in proportionate share $ 0 $ 584,904 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 507,996

Total (prior to post-MD contributions) $ 3,762,937 $ 1,092,900 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 2,670,037

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 383,907 2nd Fiscal Year 1,670,621 3rd Fiscal Year 1,113,906 4th Fiscal Year (493,648) 5th Fiscal Year (4,749) Thereafter 0 Total $ 2,670,037

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2037: Polk County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.17810326% Employer’s proportionate share at MD 0.17902669% Employer’s proportionate share of system NPL/(A) at prior MD $ 26,737,435 Employer’s proportionate share of system NPL/(A) at MD $ 24,132,865 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 41,126,809 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 9,922,782

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 5,202,902

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (436,034) $ (112,938)

Employer’s Total Pension Expense/(Income) $ 4,653,930

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 1,167,076 $ 0 Changes of assumptions $ 4,398,991 $ 0 Net difference between projected and actual earnings on investments

$ 248,625 $ 0

Changes in proportionate share $ 62,543 $ 1,454,031 Differences between employer contributions and employer’s proportionate share of system contributions

$ 488,525 $ 504,856

Total (prior to post-MD contributions) $ 6,365,760 $ 1,958,887 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 4,406,873

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 597,047 2nd Fiscal Year 2,587,407 3rd Fiscal Year 1,746,819 4th Fiscal Year (587,494) 5th Fiscal Year 63,094 Thereafter 0 Total $ 4,406,873

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2038: Multnomah County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 3.50898973% Employer’s proportionate share at MD 3.49209546% Employer’s proportionate share of system NPL/(A) at prior MD $ 526,780,834 Employer’s proportionate share of system NPL/(A) at MD $ 470,735,788 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 802,219,733 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 193,553,825

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 101,487,839

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (610,165) $ 3,485,315

Employer’s Total Pension Expense/(Income) $ 104,362,989

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 22,764,983 $ 0 Changes of assumptions $ 85,806,737 $ 0 Net difference between projected and actual earnings on investments

$ 4,849,682 $ 0

Changes in proportionate share $ 1,613,149 $ 4,497,727 Differences between employer contributions and employer’s proportionate share of system contributions

$ 24,836,689 $ 5,352,932

Total (prior to post-MD contributions) $ 139,871,240 $ 9,850,659 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 130,020,581

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 25,229,400 2nd Fiscal Year 63,637,223 3rd Fiscal Year 45,078,092 4th Fiscal Year (6,148,147) 5th Fiscal Year 2,224,014 Thereafter 0 Total $ 130,020,581

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2039: Malheur County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.07002315% Employer’s proportionate share at MD 0.06636144% Employer’s proportionate share of system NPL/(A) at prior MD $ 10,512,101 Employer’s proportionate share of system NPL/(A) at MD $ 8,945,547 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 15,244,846 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 3,678,167

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,928,607

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (94,111) $ 62,291

Employer’s Total Pension Expense/(Income) $ 1,896,787

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 432,610 $ 0 Changes of assumptions $ 1,630,614 $ 0 Net difference between projected and actual earnings on investments

$ 92,160 $ 0

Changes in proportionate share $ 0 $ 340,353 Differences between employer contributions and employer’s proportionate share of system contributions

$ 255,060 $ 14,762

Total (prior to post-MD contributions) $ 2,410,444 $ 355,115 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 2,055,329

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 392,985 2nd Fiscal Year 1,117,403 3rd Fiscal Year 765,284 4th Fiscal Year (226,571) 5th Fiscal Year 6,227 Thereafter 0 Total $ 2,055,329

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2040: Benton County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.23314540% Employer’s proportionate share at MD 0.25575105% Employer’s proportionate share of system NPL/(A) at prior MD $ 35,000,538 Employer’s proportionate share of system NPL/(A) at MD $ 34,475,338 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 58,752,271 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 14,175,327

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 7,432,678

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 368,180 $ (321,696)

Employer’s Total Pension Expense/(Income) $ 7,479,162

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 1,667,242 $ 0 Changes of assumptions $ 6,284,239 $ 0 Net difference between projected and actual earnings on investments

$ 355,177 $ 0

Changes in proportionate share $ 1,602,329 $ 57,992 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 920,808

Total (prior to post-MD contributions) $ 9,908,987 $ 978,800 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 8,930,187

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 1,683,645 2nd Fiscal Year 4,501,824 3rd Fiscal Year 3,168,660 4th Fiscal Year (556,714) 5th Fiscal Year 132,772 Thereafter 0 Total $ 8,930,187

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2042: Josephine County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.18290501% Employer’s proportionate share at MD 0.17062461% Employer’s proportionate share of system NPL/(A) at prior MD $ 27,458,289 Employer’s proportionate share of system NPL/(A) at MD $ 23,000,262 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 39,196,646 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 9,457,086

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 4,958,720

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (490,085) $ 55,918

Employer’s Total Pension Expense/(Income) $ 4,524,553

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 1,112,302 $ 0 Changes of assumptions $ 4,192,537 $ 0 Net difference between projected and actual earnings on investments

$ 236,957 $ 0

Changes in proportionate share $ 0 $ 1,731,606 Differences between employer contributions and employer’s proportionate share of system contributions

$ 466,745 $ 106,979

Total (prior to post-MD contributions) $ 6,008,541 $ 1,838,585 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 4,169,956

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 658,067 2nd Fiscal Year 2,546,437 3rd Fiscal Year 1,679,311 4th Fiscal Year (711,657) 5th Fiscal Year (2,202) Thereafter 0 Total $ 4,169,956

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2043: Lincoln County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.04568053% Employer’s proportionate share at MD 0.04500526% Employer’s proportionate share of system NPL/(A) at prior MD $ 6,857,708 Employer’s proportionate share of system NPL/(A) at MD $ 6,066,726 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 10,338,809 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 2,494,474

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 1,307,950

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (32,867) $ (58,331)

Employer’s Total Pension Expense/(Income) $ 1,216,752

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 293,389 $ 0 Changes of assumptions $ 1,105,856 $ 0 Net difference between projected and actual earnings on investments

$ 62,502 $ 0

Changes in proportionate share $ 107,426 $ 266,808 Differences between employer contributions and employer’s proportionate share of system contributions

$ 8,903 $ 188,860

Total (prior to post-MD contributions) $ 1,578,076 $ 455,668 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 1,122,408

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 196,898 2nd Fiscal Year 686,784 3rd Fiscal Year 427,713 4th Fiscal Year (190,650) 5th Fiscal Year 1,663 Thereafter 0 Total $ 1,122,408

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2044: Crook County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.01417500% Employer’s proportionate share at MD 0.01340778% Employer’s proportionate share of system NPL/(A) at prior MD $ 2,127,997 Employer’s proportionate share of system NPL/(A) at MD $ 1,807,374 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 3,080,095 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 743,143

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 389,659

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ (10,684) $ (12,894)

Employer’s Total Pension Expense/(Income) $ 366,081

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 87,405 $ 0 Changes of assumptions $ 329,452 $ 0 Net difference between projected and actual earnings on investments

$ 18,620 $ 0

Changes in proportionate share $ 5,582 $ 52,662 Differences between employer contributions and employer’s proportionate share of system contributions

$ 0 $ 33,270

Total (prior to post-MD contributions) $ 441,059 $ 85,932 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 355,127

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 62,250 2nd Fiscal Year 210,109 3rd Fiscal Year 140,359 4th Fiscal Year (56,262) 5th Fiscal Year (1,329) Thereafter 0 Total $ 355,127

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Retirement System Schedule of Pension Amounts under GASB 68

Employer #2050: Wallowa County

Measurement Date [MD] of the Net Pension Liability/(Asset) [NPL/(A)] June 30, 2017

Actuarial Valuation Date (liability rolled forward to MD) December 31, 2015

Discount rate 7.50% Employer’s proportionate share at prior MD 0.00158287% Employer’s proportionate share at MD 0.00142831% Employer’s proportionate share of system NPL/(A) at prior MD $ 237,626 Employer’s proportionate share of system NPL/(A) at MD $ 192,537 Sensitivity: NPL/(A) using discount rate 1.00% lower $ 328,118 Sensitivity: NPL/(A) using discount rate 1.00% higher $ 79,166

Employer Pension Expense for Measurement Period

Employer’s proportionate share of collective system Pension Expense/(Income) $ 41,510

Net amortization of employer-specific deferred amounts from: o Changes in proportionate share (per paragraph 54 of GASB 68) o Differences between employer contributions and employer’s proportionate

share of system contributions (per paragraph 55 of GASB 68)

$ 5,214 $ 4,411

Employer’s Total Pension Expense/(Income) $ 51,135

Deferred Outflow of Resources

Deferred Inflow of Resources

Differences between expected and actual experience $ 9,311 $ 0 Changes of assumptions $ 35,096 $ 0 Net difference between projected and actual earnings on investments

$ 1,984 $ 0

Changes in proportionate share $ 21,514 $ 10,468 Differences between employer contributions and employer’s proportionate share of system contributions

$ 8,793 $ 80

Total (prior to post-MD contributions) $ 76,698 $ 10,548 Contributions subsequent to the MD TBD N/A Net Deferred Outflow/(Inflow) of Resources $ 66,150

Amounts reported as deferred outflows or inflows of resources related to pension will be recognized in pension expense/(income) as follows:

Employer subsequent fiscal years

Deferred Outflow/(Inflow) of Resources (prior to post-measurement date contributions)

1st Fiscal Year $ 18,768 2nd Fiscal Year 33,158 3rd Fiscal Year 20,186 4th Fiscal Year (5,615) 5th Fiscal Year (348) Thereafter 0 Total $ 66,150

All assumptions, methods and plan provisions used in these calculations are described in the Oregon PERS system-wide GASB 68 reporting summary dated February 20, 2018.

Oregon Public Employees Reti